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Commercial Court of Uganda

The Commercial Court was established in 1996 as a division of the High Court of Uganda devoted to hearing and determining commercial disputes with current jurisdiction (as established under Legal Notice No.4 of 1996 and Instruction Circular No.1 of 1996); company causes, Bankruptcies and intellectual property.

The mission of the court is to deliver to the commercial community an efficient, expeditious and cost-effective mode of adjudicating disputes that affect directly and significantly the economic, commercial and financial life of Uganda.

Physical address
Plot 14, Lumumba Avenue, Nakasero.
Visit website
https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
3 judgments
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3 judgments
Citation
Judgment date
October 2001
Total Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 6 of 2001) [2001] UGCommC 5 (31 October 2001)
Whether a resident company could preserve investor tax exemptions after repeal — court held the company’s election ineffective; withholding required.
Investment incentives – repeal and transitional saving – interpretation of s.168(21) Income Tax Act 1997; scope of exemptions (corporate tax, withholding tax on dividends/interest) and applicability to non‑resident shareholders; distinction between certificate-holder (investor) and resident project/company; obligation to withhold tax; dispute-resolution under Investment Code s.30 (negotiation, arbitration, High Court).
 31 October 2001
Hon Mulindwa Birimumaso v Government C. P. Corporation (H.C.C.S. No.674 of 1998) [2001] UGCommC 7 (18 October 2001)
Estoppel by conduct barred an MP’s claim for the price difference after accepting a different vehicle and authorizing deductions.
Parliamentary vehicle procurement scheme; hire‑purchase agreement; promissory note; estoppel by conduct; cause of action; statutory executing agency liability.
 18 October 2001
In the matter of a Petition for a receiving Order by Thomas I. Kato ( A Debtor) [2001] UGCommC 6 (11 October 2001)
11 October 2001